60557323 ÷ 204 
We want to figure out the number of times 60557323 can be divided by 204.

Moving on to step 1:
204 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 204

Let's proceed to step 2:
When dividing 60 by 204, we get 0 with a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 60 leaves us with 60.
Take the next digit (5) from the dividend and append it to 60, then repeat: 605 / 204

Going ahead to step 3:
204 can be fit into 605 2 times, resulting in a remainder of 197.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 408 from 605, we get 197.
Bring next digit (5) of the dividend behind the 197 and repeat the process: 1975 / 204

Advancing to step 4:
1975 divided by 204 is 9 with a remainder of 139.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
Subtract 1836 from 1975 to get 139.
Include the next digit (7) from the dividend after 139, then repeat: 1397 / 204

Advancing to step 5:
1397 divided by 204 is 6 with a remainder of 173.
The next digit of our result is 6. 
Result so far: 296.0
Deduct 1224 from 1397 and we're left with 173.
Grab the next digit (3) from the dividend, add it to 173, then carry on: 1733 / 204

On to step 6:
The number 204 fits into 1733 8 times, leaving a remainder of 101.
Record the quotient 8 as the next digit in the result. 
Result so far: 2968.0
Subtract 1632 from 1733 to get 101.
Grab the next digit (2) from the dividend, add it to 101, then carry on: 1012 / 204

Let's proceed to step 7:
The number 204 fits into 1012 4 times, leaving a remainder of 196.
The next digit of our result is 4. 
Result so far: 29684.0
If we take 816 away from 1012, we end up with 196.
Take the next digit (3) from the dividend and append it to 196, then repeat: 1963 / 204

Step 8:
If we divide 1963 by 204, we get 9 and a remainder of 127.
The number 9 becomes the next digit in our result. 
Result so far: 296849.0
Subtract 1836 from 1963 to get 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

Step 9:
204 goes into 1270 6 times with a remainder of 46.
The number 6 becomes the next digit in our result. 
Result so far: 296849.6
Subtracting 1224 from 1270 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 10:
The number 204 fits into 460 2 times, leaving a remainder of 52.
The next digit of our result is 2. 
Result so far: 296849.62
If we subtract 408 from 460, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 11:
If we divide 520 by 204, we get 2 and a remainder of 112.
Use 2 as the next digit of our solution. 
Result so far: 296849.622
The remainder is 112 after subtracting 408 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

The final result is 296849.622 with a remainder of 0.0112.